人力资源会计外文翻译.doc

外文翻译 原文 Human Resource Accounting Material Source: International Advances in Economic Research Author: Carme Barcons-vilardell,Soledad Moya-gutierrez,Antonio Somoza-lopez,Josep Vallverdia-calafell,and Carlos Griful-miquela Human resources is an old field of research in economics, as reflected by accounting treatments. This paper reviews this contribution from accounting literature and the European legal framework. Different institutional attitudes toward this topic were collected from such organizations as the Financial Accounting Standards Board [1984, 1993] and the American Accounting Association [1970]. After that, a detailed revision is made of the main costs related to human resources: training and selection costs and exit costs. This analysis is made from the points of view of external and internal (or managerial) accounting and from historical costs and opportunity costs. Finally, no unique solution to this problem is given, but all possible alternatives are evaluated and open for discussion. (JEL J40) 1. Introduction Human resource accounting is not a new issue in economics. Economists consider human capital as a production factor, and they explore different ways of measuring its investment in education, health, and other areas. Accountants have recognized the value of human assets for at least 70 years. Research into true human resource accounting began in the 1960s by Rensis Likert [Bowers, 1973]. Likert defends long-term planning by strong pressure on human resources qualitative variables, resulting in greater benefits in the long run. Looking at different proposals [Conner, 1991], the resource theory considers human resources in a more explicit way. This theory considers that the competitive position of a firm depends on its specific and not duplicated assets. The most specific (and not duplicated) asset that an enterprise has is its personnel. It takes advantage of their interdependent knowledge. That would explain why some firms are more product